Seeks to amend Notification No. 02/2017 (Rate) to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018.
FTX.56/2017/Pt-III/142-19/2018 Dated:- 24-9-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION No. 19/2018
The 24th September, 2018
No.FTX.56/2017/Pt-III/142.- In exercise of the powers conferred by sub-section (1) of Section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Assam in the Finance (Taxation) Department
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“102A
2306
De-oiled rice bran
Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018";
(iv) after SI. No. 114 and the entries relating thereto, the following new serial numbers and entries relating thereto shall be Inserted, namely: –
“114A
44 or 68
Deities made of Stone, marble or wood
114B
46
Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope”;
(v) for Sl. No. 117 and the entries relating thereto, the following shall be substituted, namely: –
“117
48 or 4907 or 71
Rupee notes or coins when sold to Reserve Bank of India or the Government of India";
(vi) after SI. No. 132 and the entries relati
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